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NEW QUESTION: 1
피자 배달 상점 체인에 대한 운영 감사 중 감사원은 차가운 피자가 고객 불만족을 유발하고 있다고 판단했습니다. 지난 6 개월 동안의 오븐 교정 기록을 검토한 결과 오븐의 40 % 이상이 조정 된 것으로 나타났습니다. 이를 바탕으로 감사자는 :
A. 오븐 온도가 피자 온도에 미치는 영향을 확인하기 위해 추가 문의 및 검토가 필요합니다.
B. 오븐의 약 60 %를 조정할 필요가 없으므로 다른 원인을 찾아야 합니다.
C. 제대로 작동하지 않는 오븐이 원인이라는 결론을 내릴 충분한 증거가 있습니다.
D. 일부 오븐 교체를 권장 할만한 충분한 증거가 있습니다.
Answer: A
NEW QUESTION: 2
한 팀이 중간 규모의 프로젝트에서 현재까지 구축 된 소프트웨어의 첫 번째 데모를 개최하고 있습니다. 제품 소유자는 승인을 제공하기 전에 해결하고 싶은 여러 문제를 발견했습니다. 프로젝트 관리자는 이 문제에 어떻게 접근해야 합니까?
A. 백 로그 그루밍을 통해 문제를 해결하고 다음 스프린트에 통합 할 계획
B. 제품 소유자에게 소프트웨어의 두 번째 버전에서 문제가 해결 될 것이라고 알립니다.
C. 제품 소유자에게 서명 된 비즈니스 요구 사항 문서를 소개하고 현재 계획으로는 이러한 변경을 촉진 할 수 없다고 설명합니다.
D. 제품 소유자에게 변경 관리 계획을 안내 한 다음 운영위원회로 에스컬레이션합니다.
Answer: A
NEW QUESTION: 3
View the Exhibit and examine the structure of the CUSTOMERS and GRADES tables:
You need to display names and grades of customers who have the highest credit limit.
Which two SQL statements would accomplish the task? (Choose two.)
A. SELECT custname, gradeFROM customers , gradesWHERE cust_credit_limit IN (SELECT MAX(cust_credit_limit)FROM customers)AND MAX(cust_credit_limit) BETWEEN startval AND endval;
B. SELECT custname, gradeFROM customers, gradesWHERE (SELECT
MAX(cust_credit_limit)FROM customers) BETWEEN startval and endval;
C. SELECT custname, gradeFROM customers, gradesWHERE (SELECT
MAX(cust_credit_limit)FROM customers) BETWEEN startval and endvalAND
cust_credit_limit BETWEEN startval AND endval;
D. SELECT custname, gradeFROM customers, gradesWHERE cust_credit_limit = (SELECT MAX(cust_credit_limit)FROM customers)AND cust_credit_limit BETWEEN startval AND endval;
Answer: C,D
NEW QUESTION: 4
Which of the following is/are true about expenses?
I. R&D expenses must always be capitalized.
II. Software expenses may sometimes be capitalized.
III. In extractive industries like oil and gas, companies have a choice of either expensing or capitalizing extractive costs.
A. I only
B. III only
C. II & III
D. I, II & III
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution and dictates that all R&D costs must be expensed immediately (unless they generate tangible or intangible assets which have alternative future uses which are measurable). On the other hand, software development costs which are similar to R&D costs are capitalized after feasibility of the product is determined. In extractive industries, firms are allowed to use either the full-cost method, in which all search and development costs can be capitalized, or the successful-efforts method, where all such costs are expensed unless they result in revenue-generating assets, in which case, they are capitalized.
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